Proof of dependents

In case the dependent is a child:

+ Children under 18 years old: Proof documents are a copy of the birth certificate and a copy of the ID card or citizen identification card (if available).

+ Children aged 18 and over with disabilities and unable to work: Proof documents include a copy of the birth certificate and a copy of the identity card or citizen identification card (if any); a copy of the disability certificate according to the provisions of the law on people with disabilities.

+ Children studying at university, college, vocational high school, vocational training, including children aged 18 and over studying at high school (including the time waiting for university entrance exam results from June to September of grade 12) with no income or an average monthly income in the year from all sources of income not exceeding 1 million VND: Proof documents include a copy of birth certificate; a copy of student card or a declaration certified by the school or other documents proving that they are studying at university, college, high school or vocational school.

+ Adopted children, illegitimate children, stepchildren: In addition to the documents for each case mentioned above, the proof file must include other documents to prove the relationship such as: a copy of the decision recognizing the adoption, the decision recognizing the adoption of father, mother, child by a competent state agency.

In case the dependents are other individuals:

Dependents of homeless individuals that the taxpayer is directly supporting include: the taxpayer's brothers and sisters; paternal grandparents; maternal grandparents; paternal aunts and paternal uncles of the taxpayer; paternal nieces and nephews of the taxpayer, including children of the taxpayer's brothers and sisters; and other persons who must directly support them as prescribed by law.

Documents proving dependents include a copy of the identity card or birth certificate; legal documents to determine the responsibility for raising children according to the provisions of law.

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If family deductions for dependents are calculated, taxpayers will reduce the pressure on personal income tax. Photo: Nam Khanh

How to register dependents

Taxpayers with income from salaries and wages must register dependents according to the form issued with the guidance document on tax management and submit 2 copies to the organization or individual paying the income as a basis for calculating deductions for dependents.

Organizations and individuals paying income shall keep one registration copy and submit one registration copy to the tax authority directly managing them at the same time as submitting the personal income tax return for that tax period according to the provisions of the Law on Tax Administration.

For individuals who directly declare taxes to the tax authority, the individual shall submit one (1) dependent registration form according to the form issued with the guidance document on tax management to the tax authority directly managing the income-paying organization at the same time as submitting the personal income tax return for that tax period according to the provisions of the Law on Tax Management.

Taxpayers only need to register and submit supporting documents for each dependent once during the period of family deduction calculation.

In case the taxpayer changes his/her workplace or business location, he/she must register and submit documents proving dependents as in the case of first-time dependent registration.

How to calculate family deductions for dependents

In case the taxpayer has not calculated family deductions for dependents in the tax year, the deductions for dependents will be calculated from the month in which the obligation to support arises when the taxpayer makes tax finalization and registers family deductions for dependents.

For other dependents, the deadline for registering for family deductions is December 31 of the tax year. After the above deadline, family deductions will not be calculated for that tax year.